{
  "url": "https://openlegislation.uk/companies-act-2006/section-447",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-447.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/447",
  "kind": "section",
  "number": "447",
  "heading": "Filing obligations of quoted companies",
  "text": "(1) The directors of a quoted company must deliver to the registrar for each financial year of the company a copy of—\n(a) the company's annual accounts,\n(b) the directors' remuneration report, . . .\n(ba) the strategic report,\n(c) the directors' report., and\n(d) any separate corporate governance statement.\n(2) They must also deliver a copy of the auditor's report on those accounts (and on the directors' remuneration reportthe strategic report (where this is covered by the auditor’s report), , the directors' report and any separate corporate governance statement).\n(3) The copies of the balance sheet, the directors' remuneration report , the strategic report, the directors' report and any separate corporate governance statement delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.\n(4) The copy of the auditor's report delivered to the registrar under this section must—\n(a) state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or\n(b) if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.\n(5) If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word at end of s. 447(1)(b) omitted (27.6.2009) by virtue of The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), reg. 4(2) (with application as stated in reg. 1(3))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 447(1)(ba) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 11(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 447(1)(d) and preceding word inserted (27.6.2009) by The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), reg. 4(2) (with application as stated in reg. 1(3))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 447(2) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 11(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 447(2) substituted (27.6.2009) by The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), reg. 4(3) (with application as stated in reg. 1(3))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 447(3) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 11(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 447(3) substituted (27.6.2009) by The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), reg. 4(6) (with application as stated in reg. 1(3))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 447(5) inserted (with effect in accordance with reg. 2(3) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 1 para. 12 (with reg. 2(6)(7))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 441-448, 451-453 applied (6.4.2008) by S.I. 2005/1788, reg. 29 (as substituted by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 242(4) (with arts. 6, 11, 12))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 418-469 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 441-469 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with reg. 7, Sch. 2) (as amended (with application in accordance with reg. 1(3) of the amending S.I.) by The Unregistered Companies (Amendment) Regulations 2013 (S.I. 2013/1972), regs. 1(2), 2(2)(a))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 447 wholly in force at 6.4.2008; s. 447 not in force at Royal Assent see s. 1300; s. 447 in force at 6.4.2008 by S.I. 2007/3495, art. 3(1)(d) (with savings in arts. 7, 12 and subject to transitional adaptations in Sch. 1 para. 9 (as amended (temp. from 27.6.2009) by Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), reg. 3(4)(5) (with application in accordance with reg. 1(3))) and with savings in Sch. 4 paras. 6-8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/447",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}